Basic concepts in the theoretical and practical field of strategic cost management

Abstract

Strategic cost management as a type of activity is in the process of its establishment and manifests itself, first of all, in an abundance of models as local processes, such as the development of "global" strategies. An analysis of enterprises activity in various activity areas proves that, despite the abundance of publications on strategic management, it is rare that an enterprise can not demonstrate the organizational structure of the strategic management. On the contrary, the number of unprofitable enterprises demonstrates that there are serious problems in the organization of the cost management system